AKUNTANSI MANAJEMEN
SESI 9: BIAYA KUALITAS*
Achmad Zaky,MSA.,Ak.,SAS.,CMA.,CA
* Slide ini di sadur dari Slide Resmi Hansen-Mowen 8Th Edition
Quality Defined
A quality product or service is one
that meets or exceeds customer
expectations...
Quality Defined
… on the following eight dimensions:
Performance
Aesthetics
Serviceability
Features
Reliability
Durability
Quality of
conformance
Fitness for use
Quality Defined
… on the following eight dimensions:
Performance
Aesthetics
Serviceability
Features
Reliability
Durability
Quality of
conformance
Fitness for use
How consistently and well a product
functionsThe appearance of tangible products
(style, beauty)Measures the ease
of maintaining and/or repairing
the product
Characteristics of a product that differentiate
functionally similar products
The probability that the product or service
will perform its intended function for a specified length of time
Quality Defined
… on the following eight dimensions:
Performance
Aesthetics
Serviceability
Features
Reliability
Durability
Quality of
conformance
Fitness for use
The length of time a product functionsA measure of how
a product meets its specificationsThe suitability of the
product for carrying out its advertised
functions
Quality Defined
A defective product is one
that does not conform to
specifications.
Quality Defined
Zero defectsmeans that all
products conform to
specifications.
Quality Defined
The definition of quality-related activities imply four categories of quality costs:
1) Preventive costs
2) Appraisal costs
3) Internal failure costs
4) External failure costs
Incurred to prevent poor
quality or services being
produced
Incurred to determine whether
products and services
conform to requirements
Incurred when products and
services do not conform to
specifications
Incurred when products and services fail to
conform to requirements
after being delivered
9
What are costs of quality?
Costs that exist because poor quality does
or may exist:
• Control activities to prevent, detect poor
quality.
• Failure activities are responses to poor
quality.
Examples of Quality Costs
Prevention costs
Quality engineering
Quality training programs
Quality planning
Quality reporting
Supplier evaluation and selection
Quality audits
Quality circles
Field trials
Design reviews
Examples of Quality Costs
Appraisal Costs
Inspection of raw materials
Testing of raw materials
Packaging inspection
Supervising appraisal
Product acceptance
Process acceptance
Inspection of equipment
Testing equipment
Outside endorsements
Internal failure costs
Scrap
Rework
Downtime (defect related)
Reinspection
Retesting
Design changes
Examples of Quality Costs
Cost of recalls
Lost sales
Returns/allowances
Warranties
Repairs
Product liability
Customer dissatisfaction
Lost market share
Complaint adjustment
External failure costs
Examples of Quality Costs
14
CLASSIFYING QUALITY COSTS
• Observable▫ Costs available in accounting records
• Hidden▫ Significant
▫ Not directly available in accounting records
▫ Estimated
Multiplier method
Market research
Taguchi quality loss function
16
QUALITY COST REPORT
Provides insights to companies serious about quality:
▫ Reveals magnitude of quality costs by category Allows managers to assess financial
impact of quality costs in each category
▫ Shows distribution of quality costs by category Allows managers to assess relative
importance of each category
17
QUALITY COST REPORT
18
QUALITY COST DISTRIBUTION
EXHIBIT 15-4
Failure
Costs
Control
Activities
ACCEPTABLE QUALITY LEVEL (AQL): Definition
Is the optimal balance between
control costs & failure costs.
ZERO DEFECTS MODEL: Definition
Claims that it is cost
beneficial to reduce non-
conforming units to zero.
Quality Cost Graph
Cost
0
Percent Defects
100%
Failure Costs
Control Costs
Total Quality Costs
AOL
Contemporary Quality Cost Graph
Cost
0
Percent Defects
100%
Failure Costs
Control Costs
Total Quality Costs
22
What is the strategy for
reducing costs based on?
The strategy is based on the premise
that a) there is a root cause for each
failure, b) causes are preventable,
and c) prevention is always cheaper.
23
ABM & OPTIMAL QUALITY COSTS
ABM classifies costs as value-added & non-value-added and recommends non-value-added costs be eliminated.
Value-added quality costs
Prevention activities, when performed efficiently
Non-value-added quality costs
Appraisal costs
Failure costs (both internal & external)
Productivity: Measurement and Control
Productivity is concerned with producing output
efficiently, and is it specifically addresses the relationship of output and
the inputs used to produce the outputs.
Technical Efficiency
•Technical Efficiency is the condition where no more of any one input is used than necessary to produce a given output.
▫Technical efficiency improvement is when less inputs are used to produce the same output or more output are produced using the same input.
Current productivity
Outputs:
6
Inputs:
Labor
Capital
4
Technical EfficiencySame Output, Fewer Inputs
More Output, Same Inputs
Outputs:
6
Outputs:
8
Inputs:
Labor
Capital
4
Inputs:
Labor
Capital
3
Technical EfficiencyMore Output, Fewer Inputs
Technically Efficient Combination I:
Outputs:
8
Outputs:
8
Inputs:
Labor
Capital
3
Inputs:
Labor
Capital
$20,000,000
3
Technical Efficiency
Technically Efficient Combination II:
Of the two combinations that produce the same output, the least costly combination would be chosen.
Outputs:
8
Inputs:
Labor
Capital
$25,000,000
2
AKUNTANSI MANAJEMEN
SESI 10: LEAN MANUFACTURING &
ACCOUNTING, TARGET COSTING, BSC *Achmad Zaky,MSA.,Ak.,SAS.,CMA.,CA
* Slide ini di sadur dari Slide Resmi Hansen-Mowen 8Th Edition
30
LEAN MANUFACTURING: Definition
Is an approach designed to
eliminate waste & maximize
customer value.
Continuous improvement
efforts
31
DIMENSIONS OF LEAN MANUFACTURING
•Delivering the right product ▫ Right quantity
▫ Right quality (zero defect)
▫ At time needed
▫ At lowest possible cost
•A cost reduction strategy that redefines activities performed
32
5 PRINCIPLES OF LEAN THINKING
1. Precisely specify value by each particular product
2. Identify the “value stream” for each
3. Make value flow without interruption
4. Let customer pull value from producer
5. Pursue perfection
33
VALUE BY PRODUCT: Definition
Is when only value-added
features should be produced;
non-value-added activities
should be eliminated.
34
VALUE STREAM: Definition
Is all activities, both value-added
& non-value-added, required to
bring product group or service from
starting point to finished product in
hands of customer.
35
VALUE STREAM
Types of value streams▫ Order fulfillment▫ New product
Value stream activities▫ Non-value-added
Activities avoidable in the short run Unavoidable activities due to
current technology or production method
▫ Value added
36
ORDER FULFILLMENT VALUE STREAM
Order fulfillment provides current
products to current customers.
37
VALUE FLOW
Changes the traditional manufacturing setup for batches to a cellular approach in order to:
▫ Reduce setup time▫ Reduce changeover time
MANUFACTURING CELL: Definition
Contains all operations in close proximity that
are needed to produce a family of products.
38
TRADITIONAL BATCH SYSTEMNote time lost in moving & waiting.
39
CELLULAR SYSTEMTime saved over traditional manufacturing
is 90 minutes (150 – 60).
40
PULL VALUE
Lean manufacturing uses a demand pullsystem to reduce waste.▫ JIT inventory
Reduces inventory levels
Requires close relations with suppliers
▫ Suppliers benefit from
Long term relations
Better competitive position
Lean - Six SigmaUpaya terus menerus (continuous improvement efforts) guna:
1) Menurunkan variasi proses, agar
2) Meningkatkan kapabilitasproses, dalam
3) Menghasilkan produk bebaskesalahan hingga 3,4 DPMO (Defects Per Million opportunities), untuk
4) Meningkatkan nilai pelanggan
Sigma DPMO
1 691.462
2 308.538
3 66.807
4 6.210
5 233
6 3,4
42
LEAN ACCOUNTING: A Comparison
Traditional cost management systems may not be compatible with Lean Accounting.
Lean Accounting makes product costs more simple & direct. More labor and
overhead costs are assigned to products through direct tracing rather than
allocation.
43
FOCUSED VALUE STREAMS: Definition
Allow overhead costs to be
assigned through driver
tracing of costs in a lean
accounting system.
44
FOCUSED VALUE STREAMS
• Are more simple & accurate in product costing
• Have limitations▫ Initially, labor costs may be difficult to assign
if people are employed in several value streams
▫ Labor costs should assigned proportionately
• Are organized around a family of products
45
What are product life cycle
& life cycle costs?
Product life cycle is the time a
product exists from conception
to abandonment. Life cycle
costs are all costs associated
with a product for its life cycle.
46
VALUE CHAIN: Definition
Is the set of activities required to design, develop,
produce, market, and service a product.
When are most costs
incurred?
During the development stage.
This is also the time costs
should best be managed.
47
WHOLE-LIFE PRODUCT COST
Product cost is
▫ Nonrecurring costs
Planning,
Designing,
Testing
▫ Manufacturing costs
▫ Logistic costs
▫ Customer’s postpurchase costs
48
TARGET COSTING MODEL
When desired profit
not met, target product
costing to redesign
product, process.
Is the difference
between sales price
needed to capture a
predetermined market
share & desired per-
unit profit.
49
BALANCED SCORECARD: Definition
Translates an organization’s
mission & strategy into
operational objectives &
performance measures.
51
STRATEGY TRANSLATION PROCESS
Vision & strategy
works through 4
perspectives to reach
targets & initiatives.
Strategic Goals
Balanced Scorecard Project <Back Forward>
Establish Strategic Goals
Criteria Menu
Marketplace
Industry Trends
Technology
Competition
Past Performance
___________
___________
______________________
EXAMPLE ->
Criteria for Defining Goals Define Goals
We will increase revenues by 40% over the next three yearsPast Performance
Strategic Map
Balanced Scorecard Project <Back Forward>
Measurement Lag / Lead Comparison
Strategic Objective Lag / Outcome Measure Lead / Driver Measure
Fin
an
cia
l
Most of your financial
measures are outcomes
Cu
sto
mer
Most of your customer
measures are outcomes
Pro
cesses
Mix of outcomes and drivers
L &
G
Most of your Learning and
Growth measures will be
drivers
55
PERFORMANCE MEASURES
Must be balanced between:▫ Lead measures (performance drivers)
▫ Lag (outcome) measures
▫ Objective (quantifiable & verifiable) measures
▫ Subjective (more judgmental) measures
▫ Financial & nonfinancial measures
▫ External & internal measures
Balanced Scorecard Project <Back Forward>
Measurement Basics
Measurement Form Advantage Disadvantage
Numbers Simple and easy to understand Only as good as the strategic objective
Index Allows combining several measurements Hard to understand what is happening
Percentages Good measure for time span May be not be used correctly
Ratings Good measure for qualitative information Can be subjective on how it was derived
Ratios Measures critical relationships May require additional analysis to reach conclusion
Rankings Close gaps for top ranked companies Not appropriate for lower ranked companies
Measurement Type Advantage Disadvantage
Outcomes Objective and easy to capture Focused on past, not current
Drivers Predictive and leading the organization Difficult to derive and support
A quick and basic understanding of different aspects of measurement.